The impact of contingencies on management accounting system development

2000 ◽  
Vol 11 (4) ◽  
pp. 427-450 ◽  
Author(s):  
Gavin C. Reid ◽  
Julia A. Smith
Keyword(s):  
Management Accounting ◽  
System Development ◽  
Accounting System ◽  
The Impact ◽  
Management Accounting System

An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint

2020 ◽  
Vol 27 (2) ◽  
pp. 1
Author(s):  
Anthony Moung Yin Chan ◽  
Paul Lo ◽  
Kong Ng
Keyword(s):  
Management Accounting ◽  
System Development ◽  
Structuration Theory ◽  
Chief Executive ◽  
Three Dimensions ◽  
Accounting System ◽  
Theory Of Structuration ◽  
Duality Of Structure ◽  
Development And Evolution ◽  
Management Accounting System

Our study covered the development and evolution of the management accounting system of a subsidiary company in a group. Our study was a longitudinal one starting from the incorporation of the company. We divided this period into five stages according to the major events happened, namely the formation of the company, the invoicing crisis, the conflict with parent company, the conflict with fellow subsidiaries, and the influence of the chief executive. In our analysis we applied the three dimensions of structure in the theory of structuration (i.e., signification, legitimation and domination). The structuration theory explained the emergence of certain phenomena and events that were not explained by traditional accounting theories. Many events in our study validated the core ideas of the structuration theory which composes of the concepts of structure, system and duality of structure. The phenomena suggested that structure was both the medium and outcome of the conduct it recursively organized. Other features of the theory, such as the dialectic of control and system contradiction, were also applicable

scholarly journals The impact of prospecting strategy on small business performance in Vietnam: The role of broad-scope management accounting system

2021 ◽  
Vol 26 (2) ◽  
pp. 54-63
Author(s):  
Ngo Quang-Huy
Keyword(s):  
Small Businesses ◽  
Business Performance ◽  
Management Accounting ◽  
Accounting System ◽  
Broad Scope ◽  
Scope Management ◽  
High Degree ◽  
The Impact ◽  
Management Accounting System

The purpose of this study is to uncover the role of broad-scope management accounting system (MAS) on the link between prospecting strategy and the performance of small businesses. In particular, this paper hypothesizes that a high degree of prospecting strategy is positively associated with a high degree of broadscope MAS, and a high degree of broad-scope MAS is correlated with a high degree of performance of small businesses. Also, it is hypothesizes that prospecting strategy increases the performance of small businesses. The last hypothesis proposes that broad-scope MAS mediates the link between prospecting strategy and the performance of small businesses. Data was collected from 131 small businesses located in Cantho city to assess the proposed hypothesis. A PLS-SEM was analyzed with the collected data. The results reveal that all hypotheses are supported by the data except the hypothesis describing the relationship between prospecting strategy and the performance of small businesses. It implies that broad-scope MAS fully mediates the link between these two variables.

scholarly journals An Analysis of Management Accounting System Development from the Structuration Theory Viewpoint

2020 ◽  
Vol 27 (1) ◽  
pp. 1
Author(s):  
Anthony Moung Yin Chan
Keyword(s):  
Management Accounting ◽  
System Development ◽  
Structuration Theory ◽  
Chief Executive ◽  
Three Dimensions ◽  
Accounting System ◽  
Theory Of Structuration ◽  
Duality Of Structure ◽  
Development And Evolution ◽  
Management Accounting System

Our study covered the development and evolution of the management accounting system of a subsidiary company in a group. Our study was a longitudinal one starting from the incorporation of the company. We divided this period into five stages according to the major events happened, namely the formation of the company, the invoicing crisis, the conflict with parent company, the conflict with fellow subsidiaries, and the influence of the chief executive. In our analysis we applied the three dimensions of structure in the theory of structuration (i.e., signification, legitimation and domination). The structuration theory explained the emergence of certain phenomena and events that were not explained by traditional accounting theories. Many events in our study validated the core ideas of the structuration theory which composes of the concepts of structure, system and duality of structure. The phenomena suggested that structure was both the medium and outcome of the conduct it recursively organized. Other features of the theory, such as the dialectic of control and system contradiction, were also applicable. 

Sign in / Sign up

Export Citation Format

Share Document